The Resource Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
Resource Information
The item Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The purpose of this article is to assess whether Brazil is prepared to adhere to the OECD guidelines on indirect taxation of the digital economy. Considering the existing federative disputes, the focus will be on ICMS and ISS and on the taxation of standardized computer programs, as well as streaming and cloud computing contracts. The general objective is to define which tax is closer to the OECD guidelines or, in the event that none of them comply with this wish, to establish the most appropriate legal solution
- Language
- eng
- Label
- Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
- Title
- Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
- Language
- eng
- Summary
- The purpose of this article is to assess whether Brazil is prepared to adhere to the OECD guidelines on indirect taxation of the digital economy. Considering the existing federative disputes, the focus will be on ICMS and ISS and on the taxation of standardized computer programs, as well as streaming and cloud computing contracts. The general objective is to define which tax is closer to the OECD guidelines or, in the event that none of them comply with this wish, to establish the most appropriate legal solution
- Citation source
- In: Revista direito tributário atual. - São Paulo. - (2019), no. 43 ; p. 524-543
- http://library.link/vocab/creatorName
- Piscitelli, T
- Geographic coverage
-
- Latin America
- South America
- International
- Language note
- Portuguese
- http://library.link/vocab/subjectName
-
- digital economy
- domestic tax law
- indirect tax
- OECD International VAT/GST Guidelines
- VAT
- service tax
- GST
- automation
- Label
- Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
- Label
- Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tributa%C3%A7%C3%A3o-indireta-da-economia-digital--o/2sC1MZn6kLA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tributa%C3%A7%C3%A3o-indireta-da-economia-digital--o/2sC1MZn6kLA/">Tributação indireta da economia digital : o Brasil está pronto para aderir às orientações da OCDE? = Indirect taxation of the digital economy : is Brazil ready to adhere to OECD guidelines?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
